The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-12-01
ATTORNEY GENERALS OFFICE,

AUSTIN, Nov. IA, 1881
| Hon. JnO. b. Mccall, state Comptroller, Austin,
! Texas:
Dear sir.-In reply to your letter ask
ing substantially if tax collectors are en-
| titled 10 double cost where lands are re
| deemed By the owner which have been
/ sold TO the state, you are advised that in
order to determine the question it will be
/ necessary first TO review the different
statutes Of this state bearing upon the
| sale Of lands for taxes and the redemption
thereof. Article 1853, Revised Statutes,
| provides the manner in which the owner
may redeem lands which have been sold
to the state, and is as follows: THE
owner, or his agent, of any lands that may
have been conveyed to the
state under the provisions Of
the foregoing article, desiring to
redeem the same, may do so by depositing
with the collector of the county in which
! the lands were sold dOpble the amount of
the purchase money and all accrued taxes
! thereon, within two years from the date
of the deed" etc. What, then, is meant
| by purchase money: When this is deter
mined no doubt can exist as 10 the amount
Of money the owner is required to pay TO
! redeem the land. The statutes settle this
question-article 4759, Revised Statutes,
providing that should the collector Of
taxes fail 70 make sale of any land for
want OF purchaser, he shall bid the came
off to the state for the taxes and penalties
due, and all cost accruing thereon, and ex-
! ecute deed 70 the state therefor. The
taxes, penalties, and cost being the
amount paid for the land by the state, it
follows that by purchase money is meant
the amount Of the taxes, penalties, and
cost so paid by the state
for the land; and, this being true, in order
for the owner to redeem his land when
sold, he must pay double the amount of
the taxes, penalties and cost for which
| the land was bid off to the state. To hold
| that the owner whose land has been sold
| to the state is not required to pay double
cost when he comes 10 redeem the same,
would be to give him an undue advantage
over the owner whose land has been sold
| TO a private individual. In the latter case
the owner wishing to redeem his land is
forced to pay the purchaser double the
amount of money paid by him for the
land art, 4758, r. s., and this includes
the taxes and penalties thereon, and the
cost of sale and execution of deed. art,
475S, r. 81 II was surely not the inten
ton of the legislature to make this dis
elimination between the owner whose land
he'd been sold to the state and the owner
whose land had been soldto an individual.
A further tending TO show that owners
whose land has been sold to the state are
required TO pay double cost when they de-
sire to redeem same, your attention is
called to the act of April z, 1879, which
act provides for the sale of all lands bid
off ~ collectors of taxes for the state
where the owners have failed to re
deem the same within two years from
the date Of said sale, by payment, TO the
proper officer of double the amount
of taxes and cost for which said real
estate was bid off to the state. The act
providing for the sale of the land where |
the owners have failed 10 redeem same |
by payment, or tender, of double the
amount of the taxes and cost, it is evil |
dent that the owner could not redeem the |
same by payment, or tender, of any sum |
less than double the amount of the taxes |
and cost. Having reached the conclu-
sion that the owner is required to pay |
double the cost when he comes to redeem |
the land, the next and important inquiry |
TO the solution Of your question is what
part or amount of this cost is the
collector entitled TO Ieceiye-the whole |
or only part OF the double
cost paid by the owner. Articles 1853 and
4759a, Revised Statutes. which provide for
the sale and redemption Of the land, are
silent upon the question, and it is only
by reference TO the other provisions of
the statutes and laws that correct solu-
ton of the question can be reached. Arti-
Gle 1867, Revised Statutes, provides that
where land is levied upon and sold by the
collector for taxes he is entitled to receive
the same compensation as is allowed
sheriffs and constables. The fees for
sheriffs and constables in making a levy
and sale under execution are regulated by
article 1896, Revised Statutes, and the fees
therein shown should govern the collector